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2011 (5) TMI 227 - AT - Service TaxDemand - Assessable value - reimbursement of expenses - clearing and forwarding services - the first appellate authority granted relief to respondent in respect of clearing and forwarding services provided excluding reimbursed expenses from assessable value while law requires inclusion of assessable value to the gross receipt from provision of clearing and forwarding services Regarding penalty - because of the confusion at early stage of the implementation of law, the appellant need not suffer. Such reasonable cause grants relief to Assessee against penalty levied under section 76 of the Finance Act, 1994 - Appeal is partly allowed
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